National Republican., 1887-08-02
LEAF TOBACCO.
An Important Decision as to Its Proper
Classification.

Assistant Secretary Maynard yesterday
gave decision in regard to the classiilca-
tion of leaf tobacco which will be of interest
TO the tobacco trade. The question arose
on a decision of the collector at El Pdso,
Texas, assessing duty at the rate of seventy
five cents per pound on certain leaf tobacco
imported from Mexico OF which 50 out OF
every 100 leaves were Of the requisite size
and fineuees for use as wrappers and 100 of
which leaves weighed less than pound
The determination Of the points involved
depends principally upon the unit to be
adopted In ascertaining whether eighty-five
per cent. OF the commodity Is OF the weight
and quality which renders 1t liable to the
rate Of duty imposed.
In his decision Judge Maynard says:
"The subject Of the tax is leaf tobacco not
bales or hands or packages OF leaf to.
bacco, and the liability to duty cannot be
made to depend upon the form Of the pack
age In which the importation Is made.
Every leaf, S5 per cent. Of which Is suitable
for wrappers and the weight OF which is
such that more than 100 leaves wo lid be re-
quired to weigh pound, Is declared to be
liable to the high rate Of duty. The view is
further strengthened by the provision In the
paragraph that In determining the weight
the individual leaves alone are to be re-
garded. The weight is not to be deter
mi ed by hands or packages or bales, but by
leaves. 1t is contended that In determining
the percentage suitable for wrappers the
government cannot include more than
part of each leaf which is actually
and finally used in the manufacture
of a cigar, and hence it is further
contended that If in making up the leaf IS
per cent. of 1t does not thus enter into the
manufacture Of the cigar as q finished
product, then the tobacco is dutia6le at the
low rate and as, In no case, S. per cent. OF
any leaf Is ever thus usei 1t would follow
that the high rate of duty could never be
imposed. i 90 not think that such con
structlon can be sustained. The law has
reference to leaf tobacco In the condition
when imported, and not TO the final re-
suits which may be obtained from i5s
manufacture into cigars 1t is dealing with
kind well known to the trade as
suitable for wrappers that is fit TO be
set, apart for use for such purpose,
and II S5 per cent. Of the leaf properly
comes within that designation, and Is
Of the requisite weight the conditions OF the
law are not met, aud the high rate OF ddty
should be paid. 1t has been suggested that
II would be difficult, II not impractlcable,
for the appraiser to adopt the leaf as a
unit, but 1t is not believed that such an Oh
| lection rests upon tenable grounls.n Judge
Maynard reviews the present method of
determining the classification OF leaf to
hGcco. He says: at is the practice to re-
| gard the hand or package Gs the unit, and Ia
| case SIS per cent Of It Is not found 10 be Of
| light weight and suitable for wrappers,
then to regard the whole imp 1rtatioa da
| table at 80 cents per pound. think such
| practice Is not In accordance with the ia-
| terest nf the law, and should be discoutin.
| ued. 1t follows that In the case under
| consideration SO per cent. of the invoice was
| dutiable at IS cents per pound, and Al per
cert. at 35 cents per pound. The collector
| at FL Paso is instructed to liquidate the
| entry accordingly and to refund the excess
| OF duties. The assistant secretary refers
to the recent application on behalf OF i'm
| porters for modification Of the Instructions
| heretofore given to the collector at New
| York, and says that the department de.
| clines to issue any further Instructions on
the subject than are contained In the pres
ent directions, which Is intended to super
| ecde all previous instructions which may be
| in conflict Herewith.